60 Day Rollover

Individual age 61 is in process of selling her current home and buying a new one.

She will take a $260,000 distribution from her IRA for the new home purchase and then redeposit/rollover the funds into her IRA within 60 days with proceeds of sale of current home.

Her question is what happens if she is only able to redeposit/rollover only $240,000 and not the full $260,000. Is she then taxed on only the $20,000 that she wasn’t able to rollover back into the IRA?

She plans on having no taxes withheld from the $260,000 distribution.

Thanks.



This is risky since many real estate closings fail to occur within the desired time limit. If she has not done a prior rollover in the last 12 months, any portion of the 260,000 rolled back within 60 days will not be taxable.

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